Rev Rul 2018-30, 2018-49 IRB
The Applicable Federal Rates for December 2018 are reproduced below.
| Period for Compounding | ||||
| Annual | Semiannual | Quarterly | Monthly | |
| Short-Term | ||||
| AFR | 2.76% | 2.74% | 2.73% | 2.72% |
| 110% AFR | 3.03% | 3.01% | 3.00% | 2.99% |
| 120% AFR | 3.32% | 3.29% | 3.28% | 3.27% |
| 130% AFR | 3.59% | 3.56% | 3.54% | 3.53% |
| Mid-Term | ||||
| AFR | 3.07% | 3.05% | 3.04% | 3.03% |
| 110% AFR | 3.39% | 3.36% | 3.35% | 3.34% |
| 120% AFR | 3.69% | 3.66% | 3.64% | 3.63% |
| 130% AFR | 4.01% | 3.97% | 3.95% | 3.94% |
| 150% AFR | 4.63% | 4.58% | 4.55% | 4.54% |
| 175% AFR | 5.41% | 5.34% | 5.30% | 5.28% |
| Long-Term | ||||
| AFR | 3.31% | 3.28% | 3.27% | 3.26% |
| 110% AFR | 3.64% | 3.61% | 3.59% | 3.58% |
| 120% AFR | 3.98% | 3.94% | 3.92% | 3.91% |
| 130% AFR | 4.31% | 4.26% | 4.24% | 4.22% |
| Period for Compounding | ||||
| Annual | Semiannual | Quarterly | Monthly | |
| Short-term adjusted AFR | 2.09% | 2.08% | 2.07% | 2.07% |
| Mid-term adjusted AFR | 2.33% | 2.32% | 2.31% | 2.31% |
| Long-term adjusted AFR | 2.51% | 2.49% | 2.48% | 2.48% |
| Adjusted federal long-term rate for the current month | 2.51% |
| Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long- term rates for the current month and the prior two months.) |
2.51% |
| Note: Under Sec. 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, cannot be less than 9%. |
|
| Appropriate percentage for the 70% present value low-income housing credit | 7.74% |
| Appropriate percentage for the 30% present value low-income housing credit | 3.32% |
| Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest |
3.6% |
